Land Act Article 76
In applying for the registration of any change in a land right, the obligee shall pay a registration fee at the rate of 0.1 per cent of the declared value of the land or 0.1 per cent of the value of any right over it other than ownership, as the case may be.But no registration fee shall be charged for the registration of a change in the content of any other right over land, unless its value increases when a registration fee shall be charged on the increased value according to the preceding paragraph.
中文原文 土地法第76條
聲請為土地權利變更登記，應由權利人按申報地價或權利價值千分之一繳納登記費。
聲請他項權利內容變更登記，除權利價值增加部分，依前項繳納登記費外，免納登記費。
聲請他項權利內容變更登記，除權利價值增加部分，依前項繳納登記費外，免納登記費。